GST and Rental Properties - Residential Units

No HST (GST+PST) is payable on residential rents. However, if you employ a REALTOR or another professional to find and arrange a tenant for your rental property, HST (GST+PST) applies to the fees and commissions they charge for providing this service. HST (GST+PST) also applies to the fees charged to the landlord for property management, as well a repair and maintenance services. Monthly fees charged by condominium associations are not subject to HST (GST+PST).

If you rent out a house, condominium unit or townhouse on a long-term basis, i.e., each lease lasts for at least a month, the rent will be exempt from HST (GST+PST). In other cases, professional advice should be sought with respect to whether a rent is subject to HST (GST+PST).

GST and Commercial Rent HST (GST+PST) applies to most of the rentals of commercial real property with exceptions in limited circumstances. For instance, there is no HST (GST+PST) on the rent paid to a landlord who is a “small supplier” (e.g. a person who is not required to collect HST (GST+PST)).

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